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Ammunition, Explosives, and Hazardous Goods are liable to Confiscation under Section 110 in the Customs Act, 1962: CBIC [Read Notification]

Ammunition - Explosives - Hazardous Goods - Confiscation - Customs Act - 1962 - CBIC - Taxscan

The Central Board of Indirect Taxes and Customs (CBIC) notified the insertion of the words Ammunition, Explosives, and Hazardous Goods to the notification No. 31/86-Cus, dated the 5th February, 1986.

The Board empowered under section 110 (1A) of the Customs Act, 1962 further amended the notification No. 31/86-Cus, dated the 5th February,1986.

In the opening paragraph of the notification, after the word “perishable”, words “or hazardous” shall be inserted.

In the Schedule, after item number 18 and the entry relating thereto, the “Ammunition; Explosives and other combustible materials and articles made thereof; and Hazardous goods,” item numbers and entries shall be inserted.

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